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THE ROLE OF INTERNET OF THINGS (IOT) IN TRANSFORMING ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Sihombing, Sovia Irawaty; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vf6sh937

Abstract

The rapid emergence of the Internet of Things (IoT) has transformed how accounting information systems (AIS) operate in the digital era. This study presents a Systematic Literature Review (SLR) of ten international journal articles published between 2023 and 2024 to analyze IoT’s influence on accounting practices, adoption models, and organizational performance. The findings reveal that IoT integration improves the timeliness, accuracy, and transparency of financial data while supporting automation and predictive analytics in accounting. When combined with other technologies such as Blockchain and XBRL, IoT enhances interoperability, auditability, and traceability across financial systems. The dominant theoretical frameworks include the Technology Acceptance Model (TAM), the Technology–Organization–Environment (TOE) model, and Socio-Technical Systems Theory, highlighting the interplay between technology and human factors. Despite these benefits, research gaps persist in empirical validation, long-term sustainability, and data governance. This review contributes to digital accounting scholarship by proposing an integrative view of IoT-based accounting and identifying future research opportunities to strengthen accountability, efficiency, and strategic decision-making in digitalized financial environments.
Enhancing Managerial Performance Through Accounting Information Systems and Performance Measurement Arief, M; Zahara, Zahara; Ramadhea. Jr, Syafira
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.275

Abstract

Managerial performance in public sector organizations has become an important indicator for evaluating the effectiveness of government administration and the quality of public services. In recent years, the implementation of accounting information systems and structured performance measurement systems has increasingly been recognized as a strategic mechanism for improving organizational performance and managerial decision-making in government institutions. This study aims to examine the influence of accounting information systems and performance measurement systems on managerial performance in the Regional Work Units (SKPD) of Bukittinggi City. This research adopts a quantitative, causal approach, using primary data collected through questionnaires distributed to officials involved in financial and managerial activities within SKPD. The study employs total sampling, covering 28 SKPD, and analyzes 81 valid responses using multiple linear regression. The results indicate that accounting information systems have a positive, significant effect on managerial performance by providing relevant, timely information that supports decision-making. Furthermore, performance measurement systems also demonstrate a significant positive influence on managerial performance, indicating that systematic performance evaluation mechanisms can strengthen managerial accountability and improve organizational effectiveness. This study provides empirical evidence on the integration of accounting information systems and performance measurement systems to improve managerial performance in the local government context. The findings imply that strengthening information systems and performance evaluation mechanisms can enhance managerial effectiveness and support better governance practices in public sector organizations.
Implementation of a Web-Based Media Partnership Registration Information System Using Waterfall Model David Vernando Baridji; Alfiansyah Hasibuan; Medi H. Tinambunan
Journal of Information System and Informatics Vol 8 No 1 (2026): February
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i1.1411

Abstract

The Minahasa Regency Department of Communication and Informatics manages public information and cooperation with press media organizations, yet press media partnership registration is still handled manually. This causes processing delays, data duplication, limited traceability, and poor visibility of verification status, increasing administrative workload and reducing service transparency for applicants. This study implements a web-based Press Media Partnership Registration Information System to digitalize and standardize the registration workflow. Development follows the Waterfall model, including requirement analysis, system design, implementation, testing, and refinement to ensure structured deliverables suitable for government environments. The system provides CRUD-based data management, administrator-led verification with status tracking, and automated email notifications for verification outcomes. Functional validation uses Black Box Testing to evaluate input-output behavior against predefined specifications. Test results show that core modules—account registration, login, partnership submission, verification (approve/reject with notes), CRUD operations, session control, and email notification—operate correctly and meet functional requirements. The implemented system is feasible for operational use and improves efficiency, data accuracy, traceability, and transparency in local government press media partnership administration.
Application of the Key Performance Indicator Method in an Employee Information System Eva Putri Rosanti; Noor Latifah; Fajar Nugraha
Journal of Information System and Informatics Vol 8 No 1 (2026): February
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i1.1439

Abstract

The rapid development of information technology has significantly encouraged the integration of information systems in human resource management to enhance efficiency, effectiveness, and objectivity. However, performance appraisal systems that lack standardized indicators can lead to subjectivity and inconsistency, impacting employee productivity and managerial decision-making. This study proposes a web-based Personnel Management Information System (PMIS) that integrates Key Performance Indicators (KPIs) to provide an objective and measurable performance evaluation system. The system design incorporates KPIs, weights, and targets, supported by a structured, transparent process for performance assessments. The system was implemented at PT Kebon Agung Trangkil, a sugar industry company, to improve employee performance evaluations and managerial decision-making. This research adopts the Waterfall system development method and includes a User Acceptance Test (UAT) with 15 respondents, achieving an 88% acceptance rate. The results indicate that the developed system improves assessment efficiency, reduces subjectivity, and supports more transparent decision-making. The study concludes with recommendations for expanding the system’s capabilities and improving KPI validation through formal methods.
Contextualizing Socio-Technical Design of Accounting Information Systems: Evidence from a Digital Startup in Indonesia’s Sharing Economy Ekasari, Kurnia; Afandi, Aang; Frantika, Shintiya Yulia
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.548

Abstract

This study designs a socio-technical accounting information system (AIS) for a digital startup operating within Indonesia’s sharing economy. It aims to align technological components with organizational routines, human interactions, and the performance-based payroll structure used by online media platforms. Using the ADDIE development framework—Analyze, Design, Develop, Implement, and Evaluate—this research collects primary data through interviews and observations, supported by secondary company records. The system is developed into a contextualized AIS prototype that integrates socio-technical systems (STS) principles to ensure real-time revenue tracking, transparent payroll calculations, and improved coordination among the startup, its technology provider, and content creators. The results show that combining STS with ADDIE produces a flexible and human-centered AIS that supports performance-based compensation and collaborative digital workflows. This study offers originality by addressing the limited AIS design research for sharing economy-based digital startups in emerging economies, particularly in online media contexts. The findings provide practical implications for startups seeking adaptive, transparent, and resource-efficient financial systems aligned with decentralized business models.
Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
Sampul Depan, Informasi Editorial, Daftar Isi, Pedoman Penulis, Sampul Belakang: Front Cover, Editorial Information, Table of Content, Author Guideline, Back Cover Editor, Journal
Jurnal Sains dan Kesehatan Vol. 8 No. 1 (2026): J. Sains Kes.
Publisher : Fakultas Farmasi, Universitas Mulawarman, Samarinda, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25026/jsk.v8i1.2668

Abstract

ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA Syarifuddin; Arifuddin; Qathrunnnada Atikah Hamka
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.703

Abstract

Digital transformation has brought significant changes to accounting information systems (SIAs), making them not only a transaction recording tool, but also a strategic system to support decision-making. This research discusses the impact of digitalization on SIA, change management strategies in its implementation, and the importance of synergy between technology and management. The research uses a qualitative method with a literature study approach from various journals and books. The results of the discussion show that digitalization improves efficiency, accuracy, transparency, and internal control. However, the success of transformation relies heavily on human resource readiness, leadership support, and structured change management. The synergy between technology and management is the key to creating an adaptive, efficient, and sustainable accounting information system in the digital era.
ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS Resvi Noprianti; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.717

Abstract

This study aims to analyze the effect of the value relevance of accounting information, which is proxied by earnings, book value, and cash flows, as well as financial distress, on stock prices of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The fluctuations in stock prices in the post-pandemic period and differences in financial performance among banks motivated the need to re-examine the role of accounting information and financial distress in influencing firm value in the capital market. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data consisting of annual financial statements and stock price data obtained from the official IDX website and published company reports. The sample was selected using a purposive sampling method based on predetermined criteria. The results show that earnings have a significant effect on stock prices, indicating that profitability information remains a key consideration for investors in assessing a company’s prospects. Book value is also found to have a significant effect on stock prices, suggesting that equity position is perceived by the market as an important indicator of a firm’s fundamental value. Meanwhile, cash flows do not have a significant effect on stock prices, implying that investors in the banking sector tend to place greater emphasis on accrual-based indicators than on cash-based indicators. Financial distress has a negative and significant effect on stock prices, meaning that higher levels of financial pressure reduce investor confidence, which in turn leads to a decline in stock prices. These findings reinforce signaling theory, which states that financial information disclosed by companies provides important signals for investors in making investment decisions.
The Impact of Information Technology Innovation in Human Resource Management in The Digital Era Using The Ishikawa Method Case Study at PT Semanggi 3 Siti Fatimatus Zahro; Pribadiyono Pribadiyono
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1084

Abstract

Rapid digital transformation requires companies to strengthen human resource management (HRM) governance by effectively leveraging information technology. However, gaps often occur between the expected benefits of digital systems and their actual implementation, particularly in infrastructure readiness, employee capability, and organizational acceptance. This study aims to examine the impact of information technology innovation on HRM governance and to identify key factors influencing the success and constraints of HRIS implementation at PT. Semanggi 3. The research employs a qualitative descriptive approach using the Ishikawa (fishbone diagram) analysis to identify root causes affecting technology adoption. The analysis categorizes influencing factors into six major variables: Man, Method, Material, Machine, Environment, and Management. The findings indicate that HRIS implementation generally performs well, with the Customer Satisfaction Index (CSI) showing “Excellent” and “Very Good” ratings across most service aspects. Nevertheless, several gaps remain, particularly in infrastructure readiness, technical training, and employee adaptability to digital transformation. Strengthening digital competencies, improving IT infrastructure, and ensuring continuous managerial support are identified as essential strategies for optimizing technology utilization in HRM governance.

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